Please show me the steps to what I did wrong.

The following information relates to Sheffield Corp. for the year 2022. Retained earnings, January 1, 2022 $50,880 Advertising expense $1,910 Dividends during 2022 5,300 Rent expense 11,020 Service revenue 66,250 Utilities expense 3,290 Salaries and wages expense 29,680 Other comprehensive income (net of tax) 420 After analyzing the data, compute net income. Net income /(loss) $ 20350 Prepare a comprehensive income statement for the year ending December 31, 2022. Sheffield Corp. Comprehensive Income Statement For the Year Ended December 31, 2022 V Retained Earnings, January 1 50880 Total Operating Expenses 20770 20770 Comprehensive Income / (Loss) 20770